Legal Opinion
AmBase Corp. v. United States
Court of Appeals for the Second Circuit
Decided September 9, 2013No. Docket 12-3563-cvPublishedCited by 13 opinions
1Opinion of the Court
POOLER, Circuit Judge:
Plaintiff-Appellant AmBase Corp. (“Am-Base”) brought a refund claim for tax year 1989 based on a carryback 1 generated from a proposed amendment to its consolidated federal income tax return for the 1992 tax year. The proposed amendment seeks to increase the bad debt deduction claimed on the return by AmBase’s affiliate, Carteret Savings Bank F.A. (“Carter-et”). Carteret, a “thrift” 2 which calculates its bad debt deduction under the reserve method, see I.R.C. §§ 585, 593, was seized by the Resolution Trust Corporation (“RTC”) on December 4, 1992. The United States…
2Cases cited31 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. TestanSupreme Court of the United States · 1976
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Gregson Joseph v. Michael O. Leavitt, Secretary of Department of Health & Human Services, Docket No. 05-3348-CvCourt of Appeals for the Second Circuit · 2006
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3Cited by13 opinions
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- Haney v. Portfolio Recovery Associates, L.L.C.Court of Appeals for the Eighth Circuit · 2016
- Estate of Kirsch v. United StatesDistrict Court, W.D. New York · 2017
- Free-Pacheco v. United StatesUnited States Court of Federal Claims · 2014
- C.E. v. Chappaqua Central School DistrictCourt of Appeals for the Second Circuit · 2017
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